🏛️ Supreme Court
1. Chief Commissioner of CGST & Ors. v. M/s Safari Retreats Pvt. Ltd. & Ors.
-
Case No.: Civil Appeal No. 2948 of 2023
-
Date: October 3, 2024
-
Court: Supreme Court of India
-
Key Issue: The Supreme Court upheld the validity of Section 17(5)(d) of the CGST Act, which restricts Input Tax Credit (ITC) on goods or services used for constructing immovable property. Lawfoyer
⚖️ High Courts
2. Tvl. Kalyan Jewellers India Ltd. v. Union of India
-
Case No.: W.P. No. 5130 of 2022
-
Date: November 27, 2023
-
Court: Madras High Court
-
Key Issue: The court held that vouchers are neither goods nor services under GST, aligning with Schedule III of the CGST Act. Indian Kanoon
3. M/s. Sree Ramu College of Arts and Science v. Authority for Clarification and Advance Ruling
-
Case Nos.: W.P. Nos. 11038 of 2022 & 5967 of 2023
-
Court: Madras High Court
-
Key Issue: Services related to grant or renewal of university affiliation are not exempt under Entry No. 66 of Notification No. 12/2017-CT (Rate), as they are not related to admission or conduct of examination. TaxGuru+3Indian Kanoon+3Indian Kanoon+3
4. Mahavir Sharmik and Nirman Swalambi Sahkari Samiti Ltd. v. State of Bihar
-
Case No.: CWJC No. 7635 of 2023
-
Date: December 4, 2023
-
Court: Patna High Court
-
Key Issue: Activities like waste collection and sanitation work, without supply of goods, do not constitute a ‘works contract’ and are thus exempt from GST. CaseMine+1TaxGuru+1Indian Kanoon+5SCC Online+5LawCrux+5
5. Tvl. Kavin HP Gas Gramin Vitrak v. Commissioner of Commercial Taxes
-
Case Nos.: W.P. (MD) Nos. 7173 & 7174 of 2023
-
Date: November 24, 2023
-
Court: Madras High Court (Madurai Bench)
-
Key Issue: The court observed that the GST Network’s lack of provision for filing returns without payment restricted dealers from claiming ITC, highlighting the need for system enhancements. Indian Kanoon
6. Hari Om Metals v. Commissioner of CGST
-
Case No.: W.P. (C) No. 16664 of 2023
-
Date: January 11, 2024
-
Court: Delhi High Court
-
Key Issue: The court emphasized that retrospective cancellation of GST registration, leading to denial of ITC to recipients, should only occur when justified and warranted. CaseMine
7. M/s. Een Een Sales Corporation v. Assistant Commissioner of CGST
-
Case No.: W.P. (C) No. 331 of 2024
-
Date: January 10, 2024
-
Court: Delhi High Court
-
Key Issue: Show cause notices and cancellation orders lacking specific reasons were deemed vague and invalid. Indian Kanoon
8. Anvita Associates v. Union of India
-
Case No.: W.P. No. 602 of 2024
-
Date: January 15, 2024
-
Court: Bombay High Court
-
Key Issue: The petitioner was allowed to rectify inadvertent errors in GSTR-1 filings for the year 2017–18. Indian Kanoon
9. Eicher Motors Ltd. v. Superintendent of GST and Central Excise
-
Case Nos.: W.P. Nos. 16866 & 22013 of 2023
-
Date: January 23, 2024
-
Court: Madras High Court
-
Key Issue: The court held that if tax amounts are credited to the cash ledger within the prescribed time, interest on delayed payment does not arise.
